Oriole Company has the following securities in its portfolio on December 31, 2020. None of these investments are accounted for under the equity method. Investments 1,500 shares of Gordon, Inc., Common 5,000 shares of Wallace Corp., Common 400 shares of Martin, Inc., Preferred Cost Fair Value $76,200 $71,800 197,700 193.000 57,900 59,300 $331,800 $324.100 All of the securities were purchased in 2020. In 2021, Oriole completed the following securities transactions. March 1 Sold the 1,500 shares of Gordon, Inc. Common @ $45 less fees of $1,200. April 1 Bought 700 shares of Earnhart Corp., Common @ $75 plus fees of $1,300. Oriole's portfolio of equity securities appeared as follows on December 31, 2021. Investments Cost Fair Value 5,000 shares of Wallace Corp., Common $197,700 $193,000 700 shares of Earnhart Corp., Common 53,800 50,600 400 shares of Martin, Inc., Preferred 57,900 56,100 $309,400 $299,700 Prepare the general journal entries for Oriole Company for: (a) The 2020 adjusting entry. (b) The sale of the Gordon stock. (c) The purchase of the Earnhart stock. (d) The 2021 adjusting entry for the trading portfolio. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit No. Account Titles and Explanation (a) (b) (C) (d)